PURPOSE: To manufacture a small number of the SCF having many specifications at low cost by changing the area of the capacitor of the SCF and te size of the element of an MOS transistor into desired size by replacing the mask pattern of one layer.

CONSTITUTION: The oxide film 8 of a two-layer polycrystalline silicon capacitor and the gate oxide film 9 of an MOS transistor are formed simultaneously, the upper polycrystalline silicon electrode 10 of the two-layer polycrystalline silicon capacitor, the gate polycrystalline silicon 11 of an N channel MOS transistor and the gate polycrystalline silicon 12 of a P channel MOS transistor are shaped at the same time and patterned, and P type impurity is diffused while using a CVD SiO2 film 13 as a mask and the gate 12 and source-drain 14 of the P channel MOS transistor are formed. N type impurity is diffused while employing a CVD SiO2 film 15 as a mask and the gate 11 and source-drain 16 of the N channel MOS tranistor and the uppe electrode 10 of the capacitor are shaped, and the SCFIC is completed.